A Study on Electronic Disclosure

通过本研究，可以得出以下结论。1.第一个课题是电子披露的理论研究，得出了第二个结论。(1)讨论了从财务报告扩展到商业报告的问题，我们得出结论认为，实现这一点的手段是电子披露。(2)论述了信息技术对审计的影响，强调了“持续审计”的必要性。(3)我们讨论了可扩展商业报告语言，并得出结论，这将成为未来电子披露的标准技术。第二个课题是电子信息披露的制度研究，对国外和日本电子信息披露的现状和研究对象进行了介绍;（1）美国的埃德加（Electronic Data Gathering，Analysis and Retrieval），(2)加拿大的SEDAR（System for Electronic Document Analysis and Retrieval），（3）英国的RNS（Regulatory News Service），（4）澳大利亚的EDGE（电子申报），（5）新加坡的MASNET（新加坡金融管理局网络），（6）日本的EDINET（投资者网络电子披露）。“3.第三个主题是日本电子披露的实际情况”，以下实际情况是关于日本网站的救济。(1)对主页的构成、多媒体的使用等进行了调查，并通过对网站的现状分析（调查适用公司的数量为100家）缓解了日本的各种实际情况。(2)通过问卷调查网站的使用情况、财务信息的内容等，发现对电子信息披露的关注度较高（调查对象公司数为513家，有效回答数为197家）。"

The next three subjects were discussed, and the following conclusion could get it by this research. 1.The first subject was the theoretical research of electronic disclosure", and it got the next conclusion. (1) The expansion from financial reporting to business reporting was discussed, and we concluded that the means which realized that was electronic disclosure. (2) The influence of the information technology to the auditing was discussed, and emphasis was put on the need of "the continuous auditing". (3) XBRL was discussed, and we concluded that this would become a standard technique of the future electronic disclosure."2.The second subject was the institutional research of the electronic disclosure", and the present condition of electronic disclosure and subjects were made a relief about the next foreign countries and Japan ; (l) EDGAR (Electronic Data Gathering, Analysis and Retrieval) in U.S., (2) SEDAR (System for Electronic Document Analysis and Retrieval) in Canada, (3)RNS (Regulatory News Service) in U.K., (4)EDGE (Electronic Lodgement) in Australia, (5)MASNET(Monetary Authority of Singapore Network) in Singapore, (6) EDINET (Electronic Disclosure for Investors' NETwork) in Japan. "3.The third subject was the actual condition of electronic disclosure in Japan", and the following actual condition was made a relief about the website of Japan. (1) The composition of the homepage, the usage of the multimedia, and so on were investigated, and the various actual condition of Japan was made a relief with a present analysis of the website (the number of investigation applicable company was 100). (2) The usage of the website, contents of financial information, and so on were researched by the questionnaire, and it found that the degree of concern for electronic disclosure was high (the number of investigation applicable company was 513, and the number of effective answer was 197)."